TY - BOOK AU - Shoup,Carl AU - Blough,J.Roy AU - Breithut,Richard AU - Cox,Reavis AU - Ecker-R.,L.László AU - Haig,Robert Murray AU - Haimoff,Louis AU - Hession,Charles AU - Jackson,Kathleen AU - Kilpatrick,Wylie AU - Manning,Raymond E. AU - Radigan,James P. AU - Shere,Louis AU - Spengler,Edwin H. TI - The Sales Tax in the American States SN - 9780231941426 PY - 1934///] CY - New York, NY : PB - Columbia University Press, KW - BUSINESS & ECONOMICS / Taxation / General KW - bisacsh N1 - Frontmatter --; Preface --; Contents --; Part One: Summary of Findings --; I. The Sales Tax Movement of 1929-33 --; II. Reaction of Taxpayers to the Sales Tax --; III. Legal Problems in State Sales Taxation --; IV. Evaluation of the Sales Tax as a State Fiscal Measure --; Part Two: The Sales Tax in the Several States --; V. Representative Eastern States --; VI. Representative Southern States --; VII. Representative Mid-Western States --; Part Three: The Reaction of Taxpayers to the Sales Tax a Statistical Study --; IX. Reaction of Taxpayers in New York State --; X. Reaction of Taxpayers in Chicago, and Rock Island and Moline, Illinois --; XI. Reaction of Taxpayers in Detroit and Monroe, Michigan --; Part Four: Legal Issues in State Sales Taxation --; Chapter XII: Persons' Taxable --; Chapter XIII: Measure of the Tax --; Chapter XIV: Exemptions --; Appendices --; Appendix A: Methods Used in the Study --; Appendix B: Critique of the Questionnaires --; Appendix C: The Weighting Factor in the New York Study --; Appendix D: Details of Fiscal Developments Since 1929 --; Appendix E: Samples of Questionnaires Used in Statistical Survey --; Index; restricted access N2 - Studies how the financial distress of the depression caused many states to implement a sales tax. Also looks at how the new taxes worked and what were the new burdens, as well as the reactions of the consumers UR - https://doi.org/10.7312/shou94142 UR - https://www.degruyter.com/isbn/9780231897204 UR - https://www.degruyter.com/cover/covers/9780231897204.jpg ER -